Mpenza, 30 is rumoured to be targeted by Neil Warnock as he searches for a prolific striker who can help keep the Blades in the Premier League.
Currently with Belgium outfit Anderlecht the DR Conga born centre forward has netted for several clubs that he has played with. He is the elder brother of Emile Mpenza who has turned out for Hamburg in Germany.
He has played 51 times for Belgium since 1997 and has hit just three goals. On the domestic scene he has played 237 games and scored 79 times. It is believed United will pay £250,000 for his services.
Meanwhile Sheffield United are planning a raid on local rivals Rotherham United for their highly rated forward Will Hoskins who has hit 13 goals to this season. It is believed the Blades will folk out £500,000 to the cash strapped club.